Retiree extension from 2026
An owner-occupied residential property can qualify for up to 24 months where all owners are at least 65, assessable income does not exceed S$39,000 and tax remains unpaid. Declare eligibility accurately; an ineligible plan can be reverted. This is an instalment arrangement, not a tax waiver.
Other hardship requests
Unexpected medical costs, income loss or business distress may support an application for a longer plan, with evidence required. Instalments use GIRO and can be requested or amended through the designated portal service. Ignoring the bill can trigger a 5% late-payment penalty; confirm the approved plan and deduction dates.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗